The Romanian T-3 tank. Historically, this tank was made by the Germans and then supplied to the Romanian Army. It is better known as a Panzer III N with the short 75mm barrel gun.
The tank wears the white boardered King Michael Cross and has a stat line of : 24/12 movement, C class armour, VMG hull mounted gun, AT class 4 / HE 10 points table 4 (or VMG) and costs 40 points.